Supplementary Provisions, Article 3Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax
第三条（道府県民税若しくは市町村民税の法人税割又は法人の事業税の徴収猶予に関する経過措置）
The provisions of Article 15-3 of the New Act apply to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years ending on or after April 1, 1982 (hereinafter referred to as the "Effective Date") (excluding the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a return under Article 53, paragraph (1), Article 321-8, paragraph (1) or Article 72-26, paragraph (1) of the New Act for a business year ending on or after the Effective Date (in the case of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, limited to a return stating the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the corporation tax amount relating to a return under Article 71, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (including the case where Article 72, paragraph (1) of that Act applies and the case where these provisions are applied mutatis mutandis in Article 145 of that Act) as the tax base) for which the deadline for filing arrives before June 1, 1982 (hereinafter in this paragraph referred to as a "specified interim return")), and for the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before the Effective Date and the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, relating to a specified interim return, the provisions then in force continue to govern.
新法第十五条の三の規定は、昭和五十七年四月一日（以下「施行日」という。）以後に終了する事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税（施行日以後に終了する事業年度に係る新法第五十三条第一項若しくは第三百二十一条の八第一項又は第七十二条の二十六第一項の規定による申告書（道府県民税又は市町村民税の法人税割にあつては、法人税法（昭和四十年法律第三十四号）第七十一条第一項（同法第七十二条第一項の規定が適用される場合及びこれらの規定を同法第百四十五条において準用する場合を含む。）の規定による申告書に係る法人税額を課税標準として算定した道府県民税又は市町村民税の法人税割額が記載された申告書に限る。）で昭和五十七年六月一日前に提出期限の到来するもの（以下この項において「特定中間申告書」という。）に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税を除く。）について適用し、施行日前に終了した事業年度に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税及び特定中間申告書に係る道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1982, which the supplementary provisions (附則) of Act No. 10 of 1982 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
specified interim returnmachine translation
「特定中間申告書」
In Article 3, paragraph 1 of the supplementary provisions (附則) of Act No. 10 of 1982, a return under Article 53, paragraph 1, Article 321-8, paragraph 1 or Article 72-26, paragraph 1 of the Local Tax Act as amended by that Act, for a business year ending on or after 1 April 1982, whose filing deadline fell before 1 June 1982 — for the corporation tax levy (法人税割), only a return stating a levy computed on the corporation tax of a return under Article 71, paragraph 1 of the Corporation Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this paragraph